这题我和div paid是CFF, int rec, int pay ,div rec 都是CFO混一起了。。考的不是这个吗
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No.PZ2016012102000023 (选择题)
来源: 品职出题
For nonfinancial firms, which of the following statements is most accurate?
您的回答, 正确答案是: B
A
Interest expense is included in the operating expense, while depreciation expense is not.
B
Depreciation expense is included in the operating expense, while interest expense is not.
C
不正确Both depreciation expense and interest expense are included in the operating expense.
数据统计(全部)
做对次数: 3780
做错次数: 1235
正确率: 75.37%
数据统计(个人)
做对次数: 0
做错次数: 1
正确率: 0.00%
解析
B is correct.
Interest expense is a financing cost, so it is not in the operating expenses. Depreciation expense is included in the operating expenses.
考点：利润表的构成
由于不是金融公司，所以利息费用不属于经营费用（operating expenses)，而是融资成本(financing cost)，折旧费用属于opearting expenses.
补充关于operating item的解释：
界定是不是属于operating item，要看是什么性质的企业，如果是financial company，那么公司的主营业务就是通过赚息差来获取收入，这种情况下，interest expense就属于公司的operating expense，但是对于non-financial company，主营业务一般都是提供产品或者劳务，与其主营业务直接相关的operating expense是与企业生产经营直接相关的费用，比如折旧、COGS、SG&A，而interest expense并不是生产经营活动形成的。
